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2008 - JAMB Accounting Past Questions and Answers - page 3

21

Which of the following is a credit item in creditors ledger control account?

A
Purchases returns
B
Bills payable
C
Purchases
D
Cash receipts
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22

Discount allowed as represented in the control account appears on the?

A
credit side of the purchases control account
B
debit side of the purchases control account
C
credit side of the sales control account
D
debit side of the sales control account
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23

Use the information below to answer question .

.........................31 Dec. 05........31 Dec. 06

Total fixed assets.........N7 800............N6 600

Total current assets.......N12 100............N17800

Total current liabilities..N4 700............N3 800

Drawings for 2006 is N5 200.

Determine the capital balance as at Dec. 31,2005?

A
N20 600
B
N15 200
C
N13 800
D
N11 600
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24

Use the information below to answer question .

.........................31 Dec. 05........31 Dec. 06

Total fixed assets.........N7 800............N6 600

Total current assets.......N12 100............N17800

Total current liabilities..N4 700............N3 800

Drawings for 2006 is N5 200.

What is the net profit for 2006?

A
N19 000
B
N16 000
C
N12 600
D
N10 600
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25

The floor space occupied by manufacturing and administration departments in a company is 200 sqm and 300 sqm respectively. N20 000 rent incurred is shared using floor space occupied. How much is the rent chargeable to manufacturing?

A
N8 000
B
N10 000
C
N12 000
D
N18 000
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26

Use the information below to answer questions .

Stock of material 1/1..............N10 000

Purchase of raw material...........N160 000

Manufacturing wages................N420 000

Royalties..........................N3 000

Stock of raw materials 31/12.......N14 000

What is the cost of raw materials consumed?

A
N173 000
B
N170 000
C
N160 000
D
N156 000
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27

Use the information below to answer questions .

Stock of material 1/1..............N10 000

Purchase of raw material...........N160 000

Manufacturing wages................N420 000

Royalties..........................N3 000

Stock of raw materials 31/12.......N14 000

Calculate the prime cost?

A
N597000
B
N579000
C
N576000
D
N5967000
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28

Receipt and payment account discloses?

A
debtors
B
creditors
C
prepayment
D
depreciation
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29

Given:

Subscription in arrears 01/10/06...........N2 000

Subscription in advance 01/10/06...........N1 500

Subscription paid during the year..........N7 000

Subscription in arrears 31/12/06...........N3 000

Determine the amount of subscription included in the income and expenditure account for the year?

A
N3500
B
N7000
C
N9500
D
N13 500
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30

The main reason for adopting a departmental account is to?

A
record transactions for each department for betterdocumentation
B
tackle any recording problem as a result of expansion
C
continuously evaluate the profitability of different departments
D
ensure that departmental mangers are adequately monitored
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